Hashim Ltd


Director	Imran Rehman Khan


Registered Address	231 Kenton Road
	Harrow
	HA3 0HD


Registered Number	12556865 (England and Wales)

Statement of Financial Position
30 June 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		125,000		150,000
Tangible assets	4		81,168		59,232
			206,168		209,232
Current assets
Stocks	5	4,500		7,000
Debtors	6	147,672		35,348
Cash at bank and on hand		216,202		180,312
		368,374		222,660
Creditors amounts falling due within one year	7	(291,968)		(219,382)
Net current assets (liabilities)			76,406		3,278
Total assets less current liabilities			282,574		212,510
Creditors amounts falling due after one year	8		(72,500)		(87,500)
Provisions for liabilities	9		(2,651)		(8,513)
Net assets			207,423		116,497
Capital and reserves
Called up share capital			1		1
Profit and loss account			207,422		116,496
Shareholders' funds			207,423		116,497

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 8 June 2026, and are signed on its behalf by:

Imran Rehman Khan
Director
Registered Company No. 12556865

Hashim Ltd

Notes to the Financial Statements
for the year ended 30 June 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed Ten years.

Intangible assets

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed Ten years.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	25	-
Fixtures and fittings	25	-
Vehicles	25	-
Office Equipment	-	3

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	5		6

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 July 24	250,000	250,000
At 30 June 25	250,000	250,000
Amortisation and impairment
At 01 July 24	100,000	100,000
Charge for year	25,000	25,000
At 30 June 25	125,000	125,000
Net book value
At 30 June 25	125,000	125,000
At 30 June 24	150,000	150,000

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 July 24	52,810	34,667	19,994	21,353	128,824
Additions	31,425	1,900	11,450	1,544	46,319
At 30 June 25	84,235	36,567	31,444	22,897	175,143
Depreciation and impairment
At 01 July 24	32,922	20,403	5,079	11,188	69,592
Charge for year	9,800	3,685	5,973	4,925	24,383
At 30 June 25	42,722	24,088	11,052	16,113	93,975
Net book value
At 30 June 25	41,513	12,479	20,392	6,784	81,168
At 30 June 24	19,888	14,264	14,915	10,165	59,232

5.	Stocks

	2025	2024
	£	£
Raw materials and consumables	4,500	7,000
Total	4,500	7,000

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	18,508	8,877
Other debtors	129,164	26,471
Total	147,672	35,348

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	162,153	80,151
Taxation and social security	62,113	53,895
Dividends payable	44,450	56,950
Other creditors	23,143	26,831
Accrued liabilities and deferred income	109	1,555
Total	291,968	219,382


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	72,500	87,500
Total	72,500	87,500

9.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	2,651	8,513
Total	2,651	8,513